Indiana Code - Taxation - Title 6, Section 6-1.1-27-5

Prosecuting attorney; duties

Sec. 5. (a) The state auditor shall notify the appropriate county
prosecuting attorney if:
(1) the money due the state as shown by a certificate of settlement
is not paid to the state treasurer by the time required under section 3
of this chapter; and
(2) the non-payment is caused by the failure of:
(i) the county auditor to prepare and deliver a certificate of
settlement to the county treasurer;
(ii) the county treasurer to make payment; or
(iii) the county auditor to issue a warrant for the amount due the
state.
(b) When a county prosecuting attorney receives the notice
required by this section, he shall initiate a suit in the name of the
state against the defaulting county auditor or treasurer. The
defaulting party is liable in an amount equal to one hundred fifteen
percent (115%) of the amount due the state.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006